IBM PCs have never supported 8" floppy drives, but it was easy to make an adapter between IBM PC floppy cables and 8" floppy drives, so there have existed IBM PC clones from countries where 5¼" floppies were scarce (e.g. Eastern Europe), which supported the attachment of 8" floppy drives.
The original 5¼" floppies had only the size advantage, but they had both a lower capacity and a lower speed than 8" floppies, so attaching 8" floppy drives would have been a higher performance option in the beginning.
Only after the IBM PC/AT introduced the high-density 1.2 Mbyte floppy disks, the 5¼" format matched (actually very slightly exceeded) the performance of the old 8" floppies.
But in the context of drive lettering, although CP/M supported 8" floppies, MS-DOS never did. MS-DOS adopted the naming scheme, but not the boot style.